U.S. v. Silva
| Decision Date | 20 March 1981 |
| Docket Number | No. 80-5497,80-5497 |
| Citation | 641 F.2d 710 |
| Parties | 81-1 USTC P 9397 UNITED STATES of America and Dennis P. McCarthy, Special Agent, Petitioners/Appellees, v. SILVA AND SILVA ACCOUNTANCY CORPORATION, and Ruldolph F. Silva, Respondents, David H. Zimmer and Zimmer Service Center, Inc., Intervenors-Appellants. |
| Court | U.S. Court of Appeals — Ninth Circuit |
Morgan C. Taylor, Newport Beach, Cal., for intervenors-appellants.
William Whitledge, Dept. of Justice, Washington, D. C., argued for petitioners-appellees; Michael L. Paup, Chief, App. Sec., Washington, D. C., on brief.
Appeal from the United States District Court for the Central District of California.
Before TRASK, SNEED and SCHROEDER, Circuit Judges.
The Internal Revenue Service issued a summons to Silva requesting him to appear and produce records in his possession with respect to taxpayers Zimmer's joint income tax returns for 1974 and 1975. Pursuant to 26 U.S.C. § 7609, taxpayers directed Silva not to comply. The government then applied to the district court for an order enforcing the summons as permitted by 26 U.S.C. § 7604(b). The Zimmers intervened in the summons enforcement proceeding to contest the summons. After conducting a hearing, the district court ordered the summons enforced. This court denied the Zimmers' motion for a stay pending appeal. Following the denial of the stay, Silva complied fully with the summons.
Because the summons appealed from has been fully satisfied, the instant appeal is moot. United States v. Arthur Andersen & Company, 623 F.2d 720 (1st Cir. 1980); United States v. Deak-Perera International Banking Corp., 610 F.2d 89 (2d Cir. 1979). We therefore remand this case to the district court with directions to vacate its order enforcing the summons. See United States v. Munsingwear, Inc., 340 U.S. 36, 71 S.Ct. 104, 95 L.Ed.2d 36 (1950).
Remanded.
To continue reading
Request your trial
-
Church of Scientology of California v. United States, 91-946
... ... 1018, 102 S.Ct. 1712, 72 L.Ed.2d 135 (1982); United States v. Equity Farmers Elevator, 652 F.2d 752 (CA8 1981); United States v. Silva & Silva Accountancy Corp., 641 F.2d 710, 711 (CA9 1981); United States v. Deak-Perera Int'l Banking Corp., 610 F.2d 89 (CA2 1979); Kurshan v ... ...
-
United States v. White, Misc. No. CIV-86-140T.
... ... 1018, 102 S.Ct. 1712, 72 L.Ed.2d 135 (1982), United States v. First American Bank, 649 F.2d 288 (5th Cir.1981), and United States v. Silva and Silva Accountancy Corp., 641 F.2d 710 (9th Cir.1981) (actual compliance with an IRS summons would render an enforcement action moot); but cf ... ...
-
United States v. Golden Valley Elec. Ass'n
... ... United States, 979 F.2d 770, 771 n. 1 (9th Cir.1992); EEOC v. St. Regis Paper Co., 717 F.2d 1302, 1303 (9th Cir.1983); United States v. Silva & Silva Accountancy Corp., 641 F.2d 710, 711 (9th Cir.1981); SEC v. Laird, 598 F.2d 1162, 1163 (9th Cir.1979). As a three-judge panel, we must follow ... Id. 117980 & n. 39. The limited record before us nowhere indicates the degree of fluctuation in electricity consumption that may be common in Alaska. But seasonal or other fluctuations are not the ... ...
-
U.S. v. Kersting
... ... Japan CBM Corp., 877 F.2d 790, 792 (9th Cir.1989) ... DISCUSSION ... A. Mootness ... The record before us is not adequate to determine whether Kersting has, to date, substantially complied with the district court's January 14, 1988 order enforcing the ... Kersting did not appeal the June 8 order, and therefore its review is not before this court ... 8 United States v. Silva & Silva Accountancy Corp., 641 F.2d 710, 711 (9th Cir.1981). Every circuit that has considered this question, except the Third Circuit, see Gluck ... ...